Income-tax (Eleventh Amendment) Rules, 2008 - Amendments in rule 114E and Form No. 61A
NOTIFICATION NO. 111/2008 (S.O. 2959(E) [F.No. 133/91/2008-TPL], DATED 23-12-2008
In exercise of the powers conferred by section 295 read with section 285BA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 namely :
1. (1) These rules may be called the Income-tax (Eleventh Amendment) Rules, 2008.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,
(i) in rule 114E, in sub-rule (3), for the words and brackets Commissioner of Income-tax (Central Information Branch) at both the places where they occur, the words and brackets Director of Income-tax (Central Information Branch) shall be substituted.
(ii) in Form No. 61A, in Part-A, in item number 7, for the words and brackets Commissioner of Income-tax (Central Information Branch), the words and brackets Director of Income-tax (Central Information Branch) shall be substituted.